Reference metadata describe statistical concepts and methodologies used for the collection and generation of data. They provide information on data quality and, since they are strongly content-oriented, assist users in interpreting the data. Reference metadata, unlike structural metadata, can be decoupled from the data.
Foreign Affiliates Statistics (FATS) measure the commercial presence through affiliates in foreign markets.
Inward foreign affiliates statistics (IFATS) shall mean statistics describing the activity of foreign affiliates resident in the compiling country.
In country-level business statistics foreign-controlled enterprise shall mean an enterprise resident in the compiling country over which an ultimate controlling institutional unit not resident in the compiling country has control. (Table 14 of the EBS Implementing Regulation (EU) 2020/1197).
Variables on the country-level business activities in the IFATS data category:
Business activities in foreign control:
210301. Number of foreign-controlled enterprises
220501. Number of employees and self-employed persons in foreign-controlled enterprises
220701. Employee benefits expense in foreign-controlled enterprises
230301. Intramural R & D expenditure in foreign-controlled enterprises
230401. R & D personnel in foreign-controlled enterprises
240301. Total purchases of goods and services of foreign-controlled enterprises
240302. Purchases of goods and services for resale of foreign-controlled enterprises
250601. Net turnover of foreign-controlled enterprises
250701. Value of output of foreign-controlled enterprises
260201. Foreign-controlled enterprises’ gross investment in tangible non-current assets
250801. Value added of foreign-controlled enterprises
Business activities in total economy:
210101. Number of active enterprises
220101. Number of employees and self-employed persons
220301. Employee benefits expense
230101. Intramural R & D expenditure
230201. R & D personnel
240101. Total purchases of goods and services
240102. Purchases of goods and services for resale
250101. Net turnover
250301. Value of output
250401. Value added
260101. Gross investment in tangible non-current assets
3.2. Classification system
Classification systems used in the FATS are as follows:
Statistical classification of economic activities in the European Community (NACE Rev. 2);
List of 2-digit country codes (ISO 3166-1);
Currency codes (ISO 4217).
3.3. Coverage - sector
For all variables except for variables Intramural R & D expenditure, Intramural R & D expenditure in foreign-controlled enterprises, R & D personnel and R & D personnel in foreign-controlled enterprises: Market producers of NACE Sections B to N and P to R and divisions S95 and S96;
For variables Intramural R & D expenditure, Intramural R & D expenditure in foreign-controlled enterprises, R & D personnel and R & D personnel in foreign-controlled enterprises: Market producers of NACE Sections B to F.
3.4. Statistical concepts and definitions
Foreign Affiliates Statistics (FATS) measure the commercial presence through affiliates in foreign markets.
Inward foreign affiliates statistics (IFATS) shall mean statistics describing the activity of foreign affiliates resident in the compiling country.
In country-level business statistics foreign-controlled enterprise shall mean an enterprise resident in the compiling country over which an ultimate controlling institutional unit not resident in the compiling country has control.(Table 14 of the Implementing Regulation (EU) 2020/1197).
Foreign affiliate in the framework of outward FATS is an enterprise or branch not resident in the compiling country over which an institutional unit resident in the compiling country has ultimate (direct or indirect) control.
Domestic affiliate shall mean an enterprise resident in the compiling country over which a UCI resident in the same compiling country has control.
Ultimate Controlling Institutional of a foreign affiliate (UCI) shall mean the institutional unit, proceeding up a foreign affiliate’s chain of control, which is not controlled by another institutional unit.
Control is the ability to determine the general policy of the affiliate by choosing appropriate directors, if necessary. In this context, enterprise A is deemed to be controlled by an institutional unit B when B controls, whether directly or indirectly, more than half of the shareholders' voting power or more than half of the shares.
Indirect control means that an institutional unit may have control through another affiliate which has control over enterprise A.
Active enterprise is a statistical units which at any time during the reference period was ‘enterprise’, as defined in Regulation (EEC) No 696/93, and also active during the same reference period. A statistical unit is considered to have been active during the reference period if, in said period, it either realized positive net turnover or produced outputs or had employees or performed investments.
Employees and self-employed persons are persons who work for an observation unit on the basis of a contract of employment and receives compensation in the form of wages, salaries, fees, gratuities, piecework pay or remuneration in kind; and persons who are the sole owners or joint owners of the statistical unit in which they work. Family workers and outworkers, whose income is a function of the value of the outputs of the statistical unit, are also included.
Employee benefits expense contains all expenses arising in relation with employee benefits, recognized by the statistical unit during the reference period. Those are are all forms of consideration given by the statistical unit in exchange for service rendered by employees or for the termination of employment.
Research and experimental development (R & D) comprise creative and systematic work undertaken in order to increase the stock of knowledge – including knowledge of humankind, culture and society – and to devise new applications of available knowledge. Expenditures on intramural R & D represent the amount of money spent on R & D that is performed within a reporting unit. Intramural R & D expenditures are all current expenditures plus gross fixed capital expenditures for R & D performed within a statistical unit during a specific reference period whatever the source of funds. R & D current expenditures include labour costs for internal R & D personnel and other current costs (costs for external R & D personnel, purchase of services.). Gross fixed capital expenditures for R & D include: acquisition of land, acquisition of buildings, acquisition of information and communication equipment, acquisition of transport equipment, acquisition of other machinery and equipment, acquisition of capitalised computer software, acquisition of other intellectual property products.
R & D personnel in a statistical unit include all persons engaged directly in R & D, whether employed by the statistical unit or external contributors fully integrated into the statistical unit’s R & D activities, as well as those providing direct services for the R & D activities (such as R & D managers, administrators, technicians and clerical staff).
Total purchases of goods and services contains all amount of goods and services purchased by the statistical unit, recognized in accounting as either current assets or expenses during the reference period.
Purchases of goods and services for resale in are purchases of goods for resale to third parties without further processing. It also includes purchases of services by ‘invoicing’ service companies, i.e. those whose turnover is composed not only of agency fees charged on a service transaction (as in the case of estate agents) but also the actual amount involved in the service transaction, e.g. transport purchases by travel agents.
Net turnover consists of all income arising during the reference period in the course of ordinary activities of the statistical unit, and is presented net of all price reductions, discounts and rebates granted by it.
Value of output represents the value of the total output of the statistical unit, generated during the reference period.
Value added is a composite indicator of net operating income, adjusted for depreciation, amortization and employee benefits, all components being recognized as such by the statistical unit during the reference period.
Gross investment in tangible non-current assets includes all additions to tangible non-current assets, recognized as such by the statistical unit during the reference period, except any increases from revaluations or reversals of previously recognized impairment losses and from reclassifications (transfers) of other tangible non-current assets.
Coverage of Special Purpose Entities (SPE): Special Purpose entities (SPEs) are included in the target populations of statistical or reporting units since they have turnover and employment during the reporting period.
Description of the treatment of equally shared control: In cases where control is shared between a national (GR) and a foreign unit not linked by an enterprise group (i.e. both units being independent from each other), the resident unit is considered to have the control. If control is shared between two foreign independent units, residents in the same country, the UCI country code is considered to be the country of residence of the foreign unit. Inward FATS data are produced on a census basis survey, the UCI country code is allocated to the country as indicated in the survey’s questionnaire. In the case of non-response, the UCI’s identification country code is determined by investigating the historical data of the enterprise and the information which is included in the commercial register.
3.5. Statistical unit
The statistical unit of FATS is the enterprise as defined in line with the Regulation (EEC) No 696/93 on the statistical units for the observation and analysis of the production system in the Community.
3.6. Statistical population
For all variables except for variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Market producers of NACE Sections B to N and P to R and divisions S95 and S96;
For variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Market producers of NACE Sections B to F.
3.7. Reference area
Greece
3.8. Coverage - Time
2007-2023
3.9. Base period
Not applicable
Number of enterprises and employment variables are recorded in absolute figures.
Monetary data of enterprises are recorded in thousands euros.
2023
6.1. Institutional Mandate - legal acts and other agreements
Both primary and secondary confidentiality are applied on the data series, flags A and D for confidentiality are applied accordingly. The flag A is used for the primary confidentiality, in the case there are too few enterprises (the rule is less than 3 enterprises). The flag D is used for the secondary confidentiality, in order to protect primary confidential data.
Inward FATS are compiled as a subset of SBS, if a cell contains the same information for SBS and Inward FATS, it is marked as confidential either in both series or in none of them. ELSTAT disseminates the statistics in compliance with the statistical principles of the European Statistics Code of Practice and in particular with the principle of statistical confidentiality.
In line with the Community legal framework and the European Statistics Code of Practice, ELSTAT disseminates national IFATS statistics on its website respecting professional independence and in an objective, professional and transparent manner in which all users are treated equitably.
Annual for all variables except for variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Market producers of NACE Sections B to N and P to R and divisions S95 and S96;
Biennial (every odd-numbered year) for variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Market producers of NACE Sections B to F.
IFATS Statistical metadata are available in online format.
10.6.3. Web links if metadata are published electronically
The IFATS metadata are published online on ELSTAT’s website.
10.7. Quality management - documentation
Quality report is transmitted to Eurostat, on an annual basis, when the compilation and validation of Inward Affiliates Statistics is completed.
11.1. Quality assurance
The applied methodology is harmonized with the relevant decisions endorsed in the meetings of the European Working Group on Foreign Affiliates Statistics (FATS) which take place under the coordination of Eurostat, as well as the recommendations of the Task Forces that are established for reviewing specific important issues related to Inward Foreign Affiliates Statistics.
Inwards Foreign Affiliates Statistics refer to a census survey, based on ELSTAT’s available Business Register and on Commercial Register which are updated on a yearly basis. The Commercial Register provides information for the country and percentage of shareholder(s). The quality of completeness and coverage is considered high as evidenced by the data contained in the Commercial Register. There are no comparative results from other sources.
Inward Foreign Affiliates Statistics are compiled as a subset of SBS. SBS surveys are conducted on the large enterprises of each sector which affect their economy. Complementary survey on the enterprises not directly surveyed in SBS is also conducted, in order to identify the UCI’s residency. Administrative tax and other data were used for the compilation of SBS, with main source the tax declaration form “E3”, which provides most of the required information on the economic results of enterprises.
Additionally, the continuous collaboration of ELSTAT with tax and other administrative authorities that provide data to ELSTAT, harmonizing, as much as possible, the statistical variables with tax and other administrative variables and also adding questions to tax and administrative documents covering statistical needs, is further improving the quality of the statistics produced.
Coherence quality controls are applied by elaborating data in comparison with data of the previous year from the same survey.
The evaluation of the quality is performed on the basis of the quality report compiled for each reference year and to which information on all the quality indicators are recorded (relevance, accuracy and reliability, timeliness and punctuality, coherence and comparability, accessibility and clarity).
12.1. Relevance - User Needs
Data of Inward Foreign Affiliates Statistics are provided to users for the satisfaction of their requests, in accordance with the Statistical Confidentiality Policy and the Dissemination Policy of ELSTAT.
The main national users of Inward Foreign Affiliates Statistics data are researchers, economic analysts, doctoral candidates, students and enterprises.
At international level, data of Inward Foreign Affiliates Statistics are used by Eurostat, the Organisation for Economic Cooperation and Development, etc.
12.2. Relevance - User Satisfaction
The degree of satisfaction of users is assessed by their comments and remarks expressed:
at the annual Users’ Conferences organized by ELSTAT,
at the meetings of the Advisory Committee of the Hellenic Statistical System (SYEPELSS), which include representatives of bodies using statistics, and c) through the User Satisfaction Survey conducted by the competent Statistical Data Dissemination Section of ELSTAT.
12.3. Completeness
Inward Foreign Affiliates Statistics cover the total set of variables defined by the relevant Regulations of the European Union.
12.3.1. Data completeness - rate
Please see Table 12.3.1 in the Annex at the bottom.
13.1. Accuracy - overall
The overall accuracy of the IFATS data is assessed as very good. The survey is conducted as a census covering all relevant units, and data are based on administrative and register sources with full coverage. Validation checks, internal consistency controls, and coherence analysis with Structural Business Statistics ensure the reliability of the results. Potential non-sampling errors (such as incomplete UCI information or misclassification) are identified and corrected through follow-up with enterprises and cross-checks with the Commercial Register and the EuroGroups Register (EGR). The impact of such errors on key estimates is considered negligible.
13.1.1. Use of residual geographic codes (Extra EU-27 not allocated, etc.)
Please see Table 13.1 in the Annex at the bottom.
13.1.2. UCI Approach applied to identify the relevant population of reporting units
The UCI (Ultimate Controlling Institutional unit) concept is applied in accordance with the EBS Regulation. The identification of UCIs is primarily based on information from the national Commercial Register, which includes ownership and control relationships. This source is updated annually and complemented by data collected directly from enterprises through the IFATS survey, where respondents are requested to indicate their Ultimate Controlling Institutional unit. In cases of missing or inconsistent information, the Commercial Register is used to validate or complete the UCI data. The EuroGroups Register (EGR) is currently not used as a direct source, but information from the EGR may be consulted for cross-checking purposes.
13.1.3. Update date (or frequency of updates) of the information regarding the country of the UCI by the “source administration”
IFATS are compiled based on a Commercial Register which is updated and provided on an annual basis to ELSTAT.
13.1.4. Description of other method used to improve the accuracy of the UCI
In order to identify better the UCI, a direct survey is addressed to the enterprises. In cases of non or partial response, the information of the Commercial Register is used.
13.2. Sampling error
Not applicable.
13.2.1. Sampling error - indicators
Not applicable.
13.3. Non-sampling error
Not applicable.
13.3.1. Coverage error
Not available.
13.3.1.1. Over-coverage - rate
Not available.
13.3.1.2. Common units - proportion
The proportion of common units covered by both the survey and the administrative sources in relation to the total number of units in the survey is 100%.
13.3.1.3. Misclassification errors
Not available.
13.3.1.4. Under- and over-coverage problems
Not available.
13.3.2. Measurement error
Not available.
13.3.3. Non response error
Non-response is generally not applicable, as IFATS data are compiled from administrative and register sources that ensure full coverage of all relevant units. In limited cases, item non-response may occur for specific variables (such as UCI information) collected directly from enterprises. These cases are addressed through follow-up procedures and cross-checks with the Commercial Register. Overall, the impact of non-response errors on key aggregates is assessed as negligible.
13.3.3.1. Unit non-response - rate
See Table 13.3.3 in the Annex at the bottom.
13.3.3.2. Item non-response - rate
See Table 13.3.3 in the Annex at the bottom.
13.3.4. Processing error
The errors that detected during the processing of the data through logical, accounting and statistical checks are corrected on the basis of complementary information provided by the reporting units or imputation.
13.3.5. Model assumption error
Not available.
14.1. Timeliness
IFATS statistics are calculated annually for reference year T.
Data collection takes place between T+10 to T+16 months after the end of the reference period.
Data transmission to Eurostat takes place at T+20 months.
Data dissemination at national level takes place at T+22 months.
14.1.1. Time lag - first result
From the last day of the reference period to the day of national publication of first results, 22 months required.
14.1.2. Time lag - final result
Please see 14.1.1. above.
14.2. Punctuality
All deadlines are met.
14.2.1. Punctuality - delivery and publication
Data were transmitted to EUROSTAT 2 days before the deadline.
15.1. Comparability - geographical
Not applicable.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
15.2. Comparability - over time
The IFATS for the reference year 2007 were compiled according to the classification NACE Rev. 1.
Since 2008 onwards classification NACE Rev. 2 is used.
15.2.1. Length of comparable time series
The IFATS time series covers the period 2007–2023.
Due to methodological and regulatory changes, three comparable sub-periods are identified:
2008–2013, compiled under NACE Rev.1.1,
2014–2020, compiled under NACE Rev.2,
2021–2023, compiled under the new EBS Regulation (EU) 2019/2152.
The breaks correspond to changes in classification, statistical units and regulatory framework.
15.2.2. Reasons and differences in concepts and measurement methods for breaks in time series
The IFATS for the reference year 2007 were compiled according to the classification NACE Rev.1. Since 2008 onwards, classification NACE Rev.2 is used.
Due to the change of the methodology used for the compilation of the SBS and Inward Foreign Affiliates Statistics for the year 2015, and the revision of data provided for the year 2014 according to the new methodology, the data for the year 2023 are comparable only with those of the years 2014–2022.
An additional break in the time series occurred in 2021 due to the implementation of the new European Business Statistics (EBS) Regulation (EU) 2019/2152, introducing conceptual and coverage changes in the FATS domain.
15.3. Coherence - cross domain
Not available.
15.3.1. Coherence - sub annual and annual statistics
Not applicable.
15.3.2. Coherence - National Accounts
Not available.
15.3.3. Coherence – National Statistical Business Register (NSBR)
There are no inconherences with the NSBR.
15.3.4. Coherence – Structural Business Statistics (SBS)
There are no incoherences with the SBS.
15.3.5. Coherence – R & D
Not available.
15.3.6. Coherence – Foreign Direct Investment (FDI)
Not available.
15.3.7. Coherence – EuroGroups Register (EGR)
Not available.
15.4. Coherence - internal
The internal data consistency (between the characteristics) is tested by ELSTAT during the final data processing stages and validation. Inconsistent results out of the established thresholds are rare.
IFATS are conducted as a part of SBS surveys and there is no additional cost or administrative burden.
17.1. Data revision - policy
The Hellenic Statistical Authority (ELSTAT) adopts the Revision Policy defining standard rules and principles for data revisions, in accordance with the European Statistics Code of Practice and the principles for a common revision policy for European Statistics contained in the Annex of the European Statistical System (ESS) guidelines on revision policy.
17.2. Data revision - practice
There was no revision for the year 2023.
See Table 17.2. in the Annex at the bottom.
17.2.1. Data revision - average size
There was no revision for the year 2023.
18.1. Source data
The main data sources used to identify UCI are:
survey data,
SBS,
statistical business Register,
administrative sources,
private databases (Commercial Register) and
publicly available sources.
There were no cases of conflicting information obtained from different sources observed.
18.1.1. Methodological approach
Statistics on Inward Foreign Affiliates include economic data by NACE Rev.2 activity sections, in relation to the country in which the ultimate controlling institutional unit of a foreign affiliate is resident. The data source of the country of the ultimate controlling institutional unit derive by: a. ELSTAT’s Business Register of the reference year 2022 b. Commercial Register c. Questionnaires that have been completed directly by the enterprises.
Regarding the financial data, the main data source, of Inward Foreign Affiliates Statistics, is Structural Business Statistics (SBS) that are allocated in the respective sections of economic activities. For the compilation of the Structural Business Statistics for the year 2023, administrative tax and other data were used with main source the tax declaration form “E3”, which provides most of the required information on the economic results of enterprises. The method was applied for the first time for the compilation of the Structural Business Statistics for the year 2015, while a relevant revision took place for the data of the year 2014. The tax data cover only part of the statistical variables that are required, according to the relevant Regulation. For the estimation of the remaining variables, a survey was conducted on the large enterprises of each sector, which affect the economy of these sectors, in order to estimate the respective figures for the total enterprises population, based on the collected data.
18.1.2. Use of cut-off thresholds
No cut-off thresholds were used.
18.2. Frequency of data collection
Annual compilation.
18.3. Data collection
Sources used to define population*:
census survey
Structural Business Statistics (SBS)
EuroGroups Register (EGR)
Statistical Business Register (SBR)
Private data sources (Commercial Register)
Publicly available sources
Economic data obtained using*:
census survey
Structural Business Statistics (SBS)
Administrative sources
Publicly available sources
*Percentages are not available.
18.4. Data validation
Validation rules of EUROSTAT are applied.
18.5. Data compilation
The main data source for Inward FATS is the final results of Structural Business Statistics. Regarding the Structural Business Statistics compilation, both the data that are received by Independent Authority for Public Revenue (IAPR) and collected through the survey are subject to a set of computational checks, in order their completeness, accuracy and coherence to be verified. In addition, the consistency of the data is checked through the performance of automated accounting-mathematical checks. The derived inconsistencies are further examined, and corrections take place at the level of the enterprise data, in cases the observed deviations cannot be justified.
18.5.1. Imputation - rate
For IFATS there is no direct application of imputation. However, as IFATS are a subset of SBS, part of SBS microdata are imputed. Specifically, the final results of SBS include data (at the level of enterprise) that do not come from a primary source (survey on large enterprises of administrative files), but they have been estimated through the application of statistical methods. In particular, the data of enterprises that, (a) either are not available from the E3 tax form, (b) either are available from the E3 tax form, but they are not considered to be correctly completed and at the same time they have a big impact on the activity class in which they are classified, or (c) they have been corrected at the level of the statistical variables, they are replaced by the data of other enterprises that have similar characteristics (activity class, size class as regards the turnover or the employment) and that have submitted the E3 tax form without any accounting-mathematical errors to be detected. This process is conducted on the basis of a specific statistical methodology.
18.5.2. Use of a method to deal with non-response (both unit and item non-response)
In order to minimise the non-response rate direct follow-up telephone calls are taking place with enterprises' representatives.
Foreign Affiliates Statistics (FATS) measure the commercial presence through affiliates in foreign markets.
Inward foreign affiliates statistics (IFATS) shall mean statistics describing the activity of foreign affiliates resident in the compiling country.
In country-level business statistics foreign-controlled enterprise shall mean an enterprise resident in the compiling country over which an ultimate controlling institutional unit not resident in the compiling country has control. (Table 14 of the EBS Implementing Regulation (EU) 2020/1197).
Variables on the country-level business activities in the IFATS data category:
Business activities in foreign control:
210301. Number of foreign-controlled enterprises
220501. Number of employees and self-employed persons in foreign-controlled enterprises
220701. Employee benefits expense in foreign-controlled enterprises
230301. Intramural R & D expenditure in foreign-controlled enterprises
230401. R & D personnel in foreign-controlled enterprises
240301. Total purchases of goods and services of foreign-controlled enterprises
240302. Purchases of goods and services for resale of foreign-controlled enterprises
250601. Net turnover of foreign-controlled enterprises
250701. Value of output of foreign-controlled enterprises
260201. Foreign-controlled enterprises’ gross investment in tangible non-current assets
250801. Value added of foreign-controlled enterprises
Business activities in total economy:
210101. Number of active enterprises
220101. Number of employees and self-employed persons
220301. Employee benefits expense
230101. Intramural R & D expenditure
230201. R & D personnel
240101. Total purchases of goods and services
240102. Purchases of goods and services for resale
250101. Net turnover
250301. Value of output
250401. Value added
260101. Gross investment in tangible non-current assets
22 October 2025
Foreign Affiliates Statistics (FATS) measure the commercial presence through affiliates in foreign markets.
Inward foreign affiliates statistics (IFATS) shall mean statistics describing the activity of foreign affiliates resident in the compiling country.
In country-level business statistics foreign-controlled enterprise shall mean an enterprise resident in the compiling country over which an ultimate controlling institutional unit not resident in the compiling country has control.(Table 14 of the Implementing Regulation (EU) 2020/1197).
Foreign affiliate in the framework of outward FATS is an enterprise or branch not resident in the compiling country over which an institutional unit resident in the compiling country has ultimate (direct or indirect) control.
Domestic affiliate shall mean an enterprise resident in the compiling country over which a UCI resident in the same compiling country has control.
Ultimate Controlling Institutional of a foreign affiliate (UCI) shall mean the institutional unit, proceeding up a foreign affiliate’s chain of control, which is not controlled by another institutional unit.
Control is the ability to determine the general policy of the affiliate by choosing appropriate directors, if necessary. In this context, enterprise A is deemed to be controlled by an institutional unit B when B controls, whether directly or indirectly, more than half of the shareholders' voting power or more than half of the shares.
Indirect control means that an institutional unit may have control through another affiliate which has control over enterprise A.
Active enterprise is a statistical units which at any time during the reference period was ‘enterprise’, as defined in Regulation (EEC) No 696/93, and also active during the same reference period. A statistical unit is considered to have been active during the reference period if, in said period, it either realized positive net turnover or produced outputs or had employees or performed investments.
Employees and self-employed persons are persons who work for an observation unit on the basis of a contract of employment and receives compensation in the form of wages, salaries, fees, gratuities, piecework pay or remuneration in kind; and persons who are the sole owners or joint owners of the statistical unit in which they work. Family workers and outworkers, whose income is a function of the value of the outputs of the statistical unit, are also included.
Employee benefits expense contains all expenses arising in relation with employee benefits, recognized by the statistical unit during the reference period. Those are are all forms of consideration given by the statistical unit in exchange for service rendered by employees or for the termination of employment.
Research and experimental development (R & D) comprise creative and systematic work undertaken in order to increase the stock of knowledge – including knowledge of humankind, culture and society – and to devise new applications of available knowledge. Expenditures on intramural R & D represent the amount of money spent on R & D that is performed within a reporting unit. Intramural R & D expenditures are all current expenditures plus gross fixed capital expenditures for R & D performed within a statistical unit during a specific reference period whatever the source of funds. R & D current expenditures include labour costs for internal R & D personnel and other current costs (costs for external R & D personnel, purchase of services.). Gross fixed capital expenditures for R & D include: acquisition of land, acquisition of buildings, acquisition of information and communication equipment, acquisition of transport equipment, acquisition of other machinery and equipment, acquisition of capitalised computer software, acquisition of other intellectual property products.
R & D personnel in a statistical unit include all persons engaged directly in R & D, whether employed by the statistical unit or external contributors fully integrated into the statistical unit’s R & D activities, as well as those providing direct services for the R & D activities (such as R & D managers, administrators, technicians and clerical staff).
Total purchases of goods and services contains all amount of goods and services purchased by the statistical unit, recognized in accounting as either current assets or expenses during the reference period.
Purchases of goods and services for resale in are purchases of goods for resale to third parties without further processing. It also includes purchases of services by ‘invoicing’ service companies, i.e. those whose turnover is composed not only of agency fees charged on a service transaction (as in the case of estate agents) but also the actual amount involved in the service transaction, e.g. transport purchases by travel agents.
Net turnover consists of all income arising during the reference period in the course of ordinary activities of the statistical unit, and is presented net of all price reductions, discounts and rebates granted by it.
Value of output represents the value of the total output of the statistical unit, generated during the reference period.
Value added is a composite indicator of net operating income, adjusted for depreciation, amortization and employee benefits, all components being recognized as such by the statistical unit during the reference period.
Gross investment in tangible non-current assets includes all additions to tangible non-current assets, recognized as such by the statistical unit during the reference period, except any increases from revaluations or reversals of previously recognized impairment losses and from reclassifications (transfers) of other tangible non-current assets.
Coverage of Special Purpose Entities (SPE): Special Purpose entities (SPEs) are included in the target populations of statistical or reporting units since they have turnover and employment during the reporting period.
Description of the treatment of equally shared control: In cases where control is shared between a national (GR) and a foreign unit not linked by an enterprise group (i.e. both units being independent from each other), the resident unit is considered to have the control. If control is shared between two foreign independent units, residents in the same country, the UCI country code is considered to be the country of residence of the foreign unit. Inward FATS data are produced on a census basis survey, the UCI country code is allocated to the country as indicated in the survey’s questionnaire. In the case of non-response, the UCI’s identification country code is determined by investigating the historical data of the enterprise and the information which is included in the commercial register.
The statistical unit of FATS is the enterprise as defined in line with the Regulation (EEC) No 696/93 on the statistical units for the observation and analysis of the production system in the Community.
For all variables except for variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Market producers of NACE Sections B to N and P to R and divisions S95 and S96;
For variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Market producers of NACE Sections B to F.
Greece
2023
The overall accuracy of the IFATS data is assessed as very good. The survey is conducted as a census covering all relevant units, and data are based on administrative and register sources with full coverage. Validation checks, internal consistency controls, and coherence analysis with Structural Business Statistics ensure the reliability of the results. Potential non-sampling errors (such as incomplete UCI information or misclassification) are identified and corrected through follow-up with enterprises and cross-checks with the Commercial Register and the EuroGroups Register (EGR). The impact of such errors on key estimates is considered negligible.
Number of enterprises and employment variables are recorded in absolute figures.
Monetary data of enterprises are recorded in thousands euros.
The main data source for Inward FATS is the final results of Structural Business Statistics. Regarding the Structural Business Statistics compilation, both the data that are received by Independent Authority for Public Revenue (IAPR) and collected through the survey are subject to a set of computational checks, in order their completeness, accuracy and coherence to be verified. In addition, the consistency of the data is checked through the performance of automated accounting-mathematical checks. The derived inconsistencies are further examined, and corrections take place at the level of the enterprise data, in cases the observed deviations cannot be justified.
The main data sources used to identify UCI are:
survey data,
SBS,
statistical business Register,
administrative sources,
private databases (Commercial Register) and
publicly available sources.
There were no cases of conflicting information obtained from different sources observed.
Annual for all variables except for variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Market producers of NACE Sections B to N and P to R and divisions S95 and S96;
Biennial (every odd-numbered year) for variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Market producers of NACE Sections B to F.
IFATS statistics are calculated annually for reference year T.
Data collection takes place between T+10 to T+16 months after the end of the reference period.
Data transmission to Eurostat takes place at T+20 months.
Data dissemination at national level takes place at T+22 months.
Not applicable.
The IFATS for the reference year 2007 were compiled according to the classification NACE Rev. 1.
Since 2008 onwards classification NACE Rev. 2 is used.
